NUTBROWN v. MUNN

TC 2867; SC S36652.

811 P.2d 131 (1991)

311 Or. 328

Edwin S. and Agnes D. NUTBROWN, Husband and Wife; Donald R. and Theresa Paape, Husband and Wife; Howard R. and Margaret E. Cleary, Husband and Wife; Norman L. and Gloria Minks' Successor-in-Interest, Husband and Wife; James M. and Margaret Jackson, Husband and Wife; Elenor Jean and Felix Erro, Husband and Wife; James F. Simpson and Terri D. Dill-Simpson, Husband and Wife; Louis Z. and Lorna K. Perkins, Husband and Wife; On Behalf of Themselves and All Present and Former Residents of Oregon Who Were Paid Retirement Benefits by the United States Government and Were or Are Subject to Oregon State Income Taxation Thereon in Any Year during the Period 1979 Forward; and All Others Similarly Situated, Appellants, v. Richard A. MUNN, Individually and As Director of the Department of Revenue of the State of Oregon; Robyn Godwin, Individually and As Prior Director of the Department of Revenue of the State of Oregon; John J. Lobdell, Individually and As Prior Director of the Department of Revenue of the State of Oregon; All the Unknown Agents, Employees, Successors in Office, Assistants and All Others Acting in Concert or Cooperation with the Current and Former Directors of the Department of Revenue of the State of Oregon, or at the Direction of the Current and Former Directors of the Department of Revenue of the State of Oregon and the Department of Revenue, State of Oregon, Respondents.

Supreme Court of Oregon.

Decided May 9, 1991.

Reconsideration Denied June 20, 1991.


Attorney(s) appearing for the Case

Eugene O. Duffy, Milwaukee, Wisc., argued the cause for appellants. With him on the briefs were Gary I. Grenley and Michael C. Zusman of Grenley, Rotenberg, Laskowkie, Evans & Bragg, P.C., Portland, O'Neil, Cannon & Hollman, S.C., Milwaukee, Wisc., and John B. Gould, Portland.

Robert M. Atkinson, Asst. Atty. Gen., Salem, argued the cause on behalf of the respondents. With him on the brief were Dave Frohnmayer, Atty. Gen., and Virginia L. Linder, Sol. Gen., Salem.

Before PETERSON, C.J., and CARSON, GILLETTE, VAN HOOMISSEN, FADELEY and UNIS, JJ.


GILLETTE, Justice.

In this original proceeding brought in the Oregon Tax Court, plaintiff taxpayers ("Taxpayers") sought declaratory and injunctive relief and damages against present and former state officers and the Department of Revenue ("Defendants") pursuant to the federal Civil Rights Act, 42 U.S.C. § 1983.1 Taxpayers also alleged claims for refund, claims in quasi-contract, claims in...

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